2024 (9) TMI 818

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER An assessment order dated 23.08.2023 is challenged in this writ petition. The petitioner asserts that his GST registration was cancelled on 25.09.2019. In these circumstances, he states that he was shocked to be informed by his banker that his savings bank account was attached. Thereafter, he came to know about the impugned order. The present writ petition is filed in the said facts and c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se circumstances, it is reasonable that the petitioner would not monitor the GST portal continually. Nonetheless, in view of the submission of learned Government Advocate that the notice and order were also communicated by e-mail, it is just and appropriate that the petitioner be provided an opportunity by putting the petitioner on terms. 5. For reasons set out above, impugned order dated 23.08.2....